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3 canonical passages across 3 cases, quoted by 25 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of Revenue.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of Revenue Anchor | green | “taxation is the rule and exemption is the exception.” | 10 |
| 2 | Bour v. Johnson | green | “strained, unlikely, or unrealistic.” | 9 |
| 3 | Srcc v. Public Disclosure Com'n | green | “administrative determination will not be accorded deference if the agency's interpretation conflicts with the relevant statute.” | 6 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.